26 U.S.C. § 6718
Title 26
Chapter 68
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
View on OLRC →
Sections in this chapter
- § 6651
- § 6652
- § 6653
- § 6654
- § 6655
- § 6656
- § 6657
- § 6658
- § 6661
- § 6662
- § 6662A
- § 6663
- § 6664
- § 6665
- § 6671
- § 6672
- § 6673
- § 6674
- § 6675
- § 6676
- § 6677
- § 6678
- § 6679
- § 6680
- § 6681
- § 6682
- § 6683
- § 6684
- § 6685
- § 6686
- § 6687
- § 6688
- § 6689
- § 6690
- § 6691
- § 6692
- § 6693
- § 6694
- § 6695
- § 6695A
- § 6696
- § 6697
- § 6698
- § 6698A
- § 6699
- § 6700
- § 6701
- § 6702
- § 6703
- § 6704
- § 6705
- § 6706
- § 6707
- § 6707A
- § 6708
- § 6709
- § 6710
- § 6711
- § 6712
- § 6713
- § 6714
- § 6715
- § 6715A
- § 6716
- § 6717
- § 6718
- § 6719
- § 6720
- § 6720A
- § 6720B
- § 6720C
- § 6721
- § 6722
- § 6723
- § 6724
- § 6725
- § 6751
§ 6718. Failure to display tax registration on vessels
- (a) Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month.
- (b) In determining the penalty under subsection (a) on any person, subsection (a) shall be applied by increasing the amount in subsection (a) by the product of such amount and the aggregate number of penalties (if any) imposed with respect to prior months by this section on such person (or a related person or any predecessor of such person or related person).
- (c) No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.